Hawaii Revised Statutes 383-61 – Payment of contributions; wages not included
Terms Used In Hawaii Revised Statutes 383-61
- Calendar quarter: means the period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31, or the equivalent thereof, as the department may by rule prescribe. See Hawaii Revised Statutes 383-1
- Contributions: means the money payments required by this chapter to be made into the state unemployment compensation fund by any employing unit on account of having individuals in its employ. See Hawaii Revised Statutes 383-1
- Department: means the department of labor and industrial relations. See Hawaii Revised Statutes 383-1
- Director: means the director of labor and industrial relations of the State. See Hawaii Revised Statutes 383-1
- Employer: means :
(1) Any employing unit which for some portion of a day within the current calendar year has or had in employment one or more individuals; and
(2) For the effective period of its election pursuant to section 383-77, any other employing unit which has elected to become subject to this chapter. See Hawaii Revised Statutes 383-1
- employment: includes services constituting employment under any employment security law of another state or of the federal government. See Hawaii Revised Statutes 383-61
- Fund: means the unemployment compensation fund established by this chapter. See Hawaii Revised Statutes 383-1
- State: includes the states of the United States, the District of Columbia, Puerto Rico, and Virgin Islands. See Hawaii Revised Statutes 383-1
- wages: as used in this part does not include remuneration in excess of $13,000 paid with respect to employment to an individual by an employer so long as the balance of the unemployment trust fund does not fall below the adequate reserve fund as specified by § 383-63. See Hawaii Revised Statutes 383-61
The average annual wage shall be computed as follows: on or before November 30 of each year the total remuneration paid by employers, as reported on contribution reports on or before such date, with respect to all employment during the four consecutive calendar quarters ending on June 30 of such year shall be divided by the average monthly number of individuals performing services in such employment during the same four calendar quarters as reported on such contribution reports and rounded to the nearest hundred dollars.
provided that “wages” with respect to which contributions are paid are not less than that part of remuneration which is subject to tax in accordance with section 3306(b) of the Internal Revenue Code of 1986, as amended.